2017 (2) TMI 1426 - HC - Service Tax

Taxability - Outdoor Catering Service - HELD THAT - The issue decided in the case of THE COMMISSIONER OF CENTRAL EXCISE VERSUS M/S. BHARATH HEAVY ELECTRICALS LTD., THE CUSTOMS, EXCISE SERVICE TAX APPELLATE TRIBUNAL 2016 (3) TMI 441 - MADRAS HIGH COURT where it was held that when there is a clear finding of the Commissioner in his Order in Original that these services were actually consumed by the employees of the assessee, the question of the Tribunal recording a finding does not arise. Appeal allowed - decided in favor of assessee.

Summary

The Madras High Court ruled in favor of the assessee regarding the taxability of service under 'Outdoor Catering Service'. The judgment was based on previous court cases and the appeal was allowed with no costs.